https://www.taxtmi.com/caselaws?id=344601 The Tribunal overturned the rejection of the application for registration under Section 12A of the Income Tax Act, emphasizing the lack of actual activities abroad and the necessity of demonstrating the genuineness of a trust's activities before denying registration. Relying on a Delhi High Court decision, the Tribunal directed the DIT(E) to grant the registration as applied for by the assessee, allowing the sole ground of the assessee and ordering the registration to be granted. en-us Mon, 17 Apr 2017 00:00:00 +0530 Tue, 14 Jul 2026 17:16:00 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=344601 The Tribunal overturned the rejection of the application for registration under Section 12A of the Income Tax Act, emphasizing the lack of actual activities abroad and the necessity of demonstrating the genuineness of a trust's activities before denying registration. Relying on a Delhi High Court decision, the Tribunal directed the DIT(E) to grant the registration as applied for by the assessee, allowing the sole ground of the assessee and ordering the registration to be granted. Case-Laws Income Tax Mon, 17 Apr 2017 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=344601